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  • Commentaries
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Gauhati High Court Case Commentaries

Equal Treatment in Pension Schemes: Reviewing All Manipur Pensioners' Association v. State Of Manipur

Equal Treatment in Pension Schemes: Reviewing All Manipur Pensioners' Association v. State Of Manipur

Date: Mar 25, 2005
Equal Treatment in Pension Schemes: Reviewing All Manipur Pensioners' Association v. State Of Manipur Introduction The case of All Manipur Pensioners' Association and Anr. v. State Of Manipur and...
Judicial Confirmation of Proper Deduction Practices under Section 148: Assam Co. Ltd. v. Union Of India

Judicial Confirmation of Proper Deduction Practices under Section 148: Assam Co. Ltd. v. Union Of India

Date: Mar 12, 2005
Judicial Confirmation of Proper Deduction Practices under Section 148: Assam Co. Ltd. v. Union Of India Introduction The case of Assam Co. Ltd. v. Union Of India And Others (And Connected Writ...
Reaffirming the Burden of Proof in Motor Vehicle Accident Compensation: National Insurance Co. Ltd. v. Kasheni And Ors.

Reaffirming the Burden of Proof in Motor Vehicle Accident Compensation: National Insurance Co. Ltd. v. Kasheni And Ors.

Date: Mar 10, 2005
Reaffirming the Burden of Proof in Motor Vehicle Accident Compensation: National Insurance Co. Ltd. v. Kasheni And Ors. Introduction The case of National Insurance Co. Ltd. v. Kasheni And Ors....
Enhancing Natural Justice in Departmental Proceedings: Insights from Mutum Shantikumar Singh v. Union of India

Enhancing Natural Justice in Departmental Proceedings: Insights from Mutum Shantikumar Singh v. Union of India

Date: Feb 10, 2005
Enhancing Natural Justice in Departmental Proceedings: Insights from Mutum Shantikumar Singh v. Union of India Introduction The case of Mutum Shantikumar Singh v. Union Of India And Ors. adjudicated...
Judicial Restraint in Administrative Pay Scale Revisions: Analysis of Go-1269X Sb Singh Se v. Union of India

Judicial Restraint in Administrative Pay Scale Revisions: Analysis of Go-1269X Sb Singh Se v. Union of India

Date: Dec 24, 2004
Judicial Restraint in Administrative Pay Scale Revisions: Analysis of Go-1269X Sb Singh Se v. Union of India Introduction The case of Go-1269X Sb Singh Se (Civ) And Ors. v. Union Of India And Ors....
Judicial Commentary: Unlawful Transfer of Civil Servant in Prasanna Kumar Nath v. State Of Assam And Ors.

Judicial Commentary: Unlawful Transfer of Civil Servant in Prasanna Kumar Nath v. State Of Assam And Ors.

Date: Dec 17, 2004
Unlawful Transfer of Civil Servant: Comprehensive Analysis of Prasanna Kumar Nath v. State Of Assam And Ors. Introduction The case of Prasanna Kumar Nath v. State Of Assam And Ors. adjudicated by the...
Advance Tax Payment as Income Disclosure: Gauhati High Court Sets New Precedent

Advance Tax Payment as Income Disclosure: Gauhati High Court Sets New Precedent

Date: Mar 6, 2004
Advance Tax Payment as Income Disclosure: Gauhati High Court Sets New Precedent Introduction In the landmark case of Dr. Mrs. Alaka Goswami vs. Dr. Anil Kumar Goswami, the Gauhati High Court...
Compliance with Sections 232 and 233 CrPC: Insights from Vanlalven And Anr. v. State Of Manipur

Compliance with Sections 232 and 233 CrPC: Insights from Vanlalven And Anr. v. State Of Manipur

Date: Feb 28, 2004
Compliance with Sections 232 and 233 CrPC: Insights from Vanlalven And Anr. v. State Of Manipur Introduction The case of Vanlalven And Anr. v. State Of Manipur, adjudicated by the Gauhati High Court...
Clarification on Promotion Rights and Recruitment Rule Relaxation in Meghalaya Health Service

Clarification on Promotion Rights and Recruitment Rule Relaxation in Meghalaya Health Service

Date: Jan 29, 2004
Clarification on Promotion Rights and Recruitment Rule Relaxation in Meghalaya Health Service Introduction The case of Dr. M. Laitphlang And Ors. v. State Of Meghalaya And Ors., adjudicated by the...
Recognition of Medical Establishments as Industrial Undertakings for Investment Allowance under Section 32A: An Analysis of Commissioner Of Income Tax v. Down Town Hospital Pvt. Ltd.

Recognition of Medical Establishments as Industrial Undertakings for Investment Allowance under Section 32A: An Analysis of Commissioner Of Income Tax v. Down Town Hospital Pvt. Ltd.

Date: Dec 23, 2003
Recognition of Medical Establishments as Industrial Undertakings for Investment Allowance under Section 32A: An Analysis of Commissioner Of Income Tax v. Down Town Hospital Pvt. Ltd. 1. Introduction...
Sale and Leaseback Transactions as Genuine Business Arrangements: Insights from Commissioner Of Income Tax v. George Williamson (Assam) Ltd.

Sale and Leaseback Transactions as Genuine Business Arrangements: Insights from Commissioner Of Income Tax v. George Williamson (Assam) Ltd.

Date: Dec 5, 2003
Sale and Leaseback Transactions as Genuine Business Arrangements: Insights from Commissioner Of Income Tax v. George Williamson (Assam) Ltd. Introduction The case of Commissioner Of Income Tax v....
Gauhati High Court Sets Precedent on Due Process in Money Suits and Reasonable Interest Assessment

Gauhati High Court Sets Precedent on Due Process in Money Suits and Reasonable Interest Assessment

Date: Sep 10, 2003
Gauhati High Court Sets Precedent on Due Process in Money Suits and Reasonable Interest Assessment Introduction In the case of Smt. Hmangaihzuali v. Smt. C. Laldingi, decided by the Gauhati High...
Strict Adherence to Procedural Mandates Under Section 15 Affirmed in Basanti Das v. State of Assam

Strict Adherence to Procedural Mandates Under Section 15 Affirmed in Basanti Das v. State of Assam

Date: Sep 4, 2003
Strict Adherence to Procedural Mandates Under Section 15 Affirmed in Basanti Das v. State of Assam Introduction The case of Basanti Das v. State of Assam, adjudicated by the Gauhati High Court on...
Clarification on Burden of Proof under Section 68 with Respect to Sub-Creditors: Nemichand Kothari v. CIT

Clarification on Burden of Proof under Section 68 with Respect to Sub-Creditors: Nemichand Kothari v. CIT

Date: Sep 3, 2003
Clarification on Burden of Proof under Section 68 with Respect to Sub-Creditors: Nemichand Kothari v. CIT Introduction The case of Nemichand Kothari v. Commissioner of Income Tax adjudicated by the...
Nemi Chand Kothari v. Commissioner of Income Tax: Defining the Burden of Proof for Undisclosed Income

Nemi Chand Kothari v. Commissioner of Income Tax: Defining the Burden of Proof for Undisclosed Income

Date: Sep 3, 2003
Nemi Chand Kothari v. Commissioner of Income Tax: Defining the Burden of Proof for Undisclosed Income Introduction The case of Nemi Chand Kothari v. Commissioner Of Income-Tax adjudicated by the...
Classification of Subsidies and Expenditures: Insights from Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd.

Classification of Subsidies and Expenditures: Insights from Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd.

Date: Jul 31, 2003
Classification of Subsidies and Expenditures: Insights from Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd. Introduction The case of Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd.,...
Mandated Opportunity for Assessee in Income-Tax Assessments: Insights from Greenview Restaurant v. ACIT

Mandated Opportunity for Assessee in Income-Tax Assessments: Insights from Greenview Restaurant v. ACIT

Date: Jul 31, 2003
Mandated Opportunity for Assessee in Income-Tax Assessments: Insights from Greenview Restaurant v. ACIT 1. Introduction The case of Greenview Restaurant v. Assistant Commissioner Of Income-Tax is a...
Clarifying Section 54E Exemptions Amid Depreciation Claims: Insights from Commissioner Of Income-Tax v. Assam Petroleum Industries

Clarifying Section 54E Exemptions Amid Depreciation Claims: Insights from Commissioner Of Income-Tax v. Assam Petroleum Industries

Date: Jun 25, 2003
Clarifying Section 54E Exemptions Amid Depreciation Claims: Insights from Commissioner Of Income-Tax v. Assam Petroleum Industries (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v....
Section 54E Exemption on Capital Gains for Depreciated Long-term Assets

Section 54E Exemption on Capital Gains for Depreciated Long-term Assets

Date: Jun 25, 2003
Section 54E Exemption on Capital Gains for Depreciated Long-term Assets: Analysis of Commissioner Of Income-Tax v. Assam Petroleum Industries (P.) Ltd. Introduction The case of Commissioner Of...
Gauhati High Court Establishes Building as Integral Plant for Depreciation Claims

Gauhati High Court Establishes Building as Integral Plant for Depreciation Claims

Date: Jun 7, 2003
Gauhati High Court Establishes Building as Integral Plant for Depreciation Claims Introduction The case of Nowrangroy Metals Pvt. Ltd. v. Joint Commissioner Of Income Tax (Assessment) was adjudicated...
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